top of page
Search


Hostel is not a residential dwelling for purpose of exemption
The Maharashtra AAR ruled on availability of exemption to renting of hostel facilities to students of a commercial coaching centre on...
12 views
0 comments


Allahabad HC on invocation of power to block ITC
The Allahabad High Court has observed that the power to block credit under Rule 86A is a drastic and far reaching power and should...
7 views
0 comments


Extension for filing Revocation of Cancelled GST Registration
Extension of timeline for filing application for revocation of registration to 30th September 2021. Extension applies to the following-...
8 views
0 comments

Scheme for Rebate of State and Central Taxes and Levies
The Government has notified its decision to continue the RoSCTL w.e.f. 01st January 2021 to 31st March 2024 for apparel/garments (under...
10 views
0 comments


Valuation of assets for apportionment of ITC
Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...
11 views
0 comments


Transfer of leasehold rights amounts to supply of services
Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...
10 views
0 comments

Leasing with option to purchase is supply of services
Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...
11 views
0 comments


Scheme for Rebate of State and Central Taxes and Levies
The Government has notified its decision to continue the RoSCTL w.e.f. 01st January 2021 to 31st March 2024 for apparel/garments (under...
7 views
0 comments

Valuation of assets for apportionment of ITC
Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...
3 views
0 comments

Transfer of leasehold rights amounts to supply of services
Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...
5 views
0 comments


Leasing with option to purchase is supply of services
Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...
5 views
0 comments


ITC on solar power plant for captive consumption
Applicant installed a captive roof top solar power grid of which the electricity generated is captively consumed in the process of...
17 views
0 comments


E-way Bill blocking resumed w.e.f. 15th August 2021
Facility of blocking E-way bill generation had been temporarily suspended due to pandemic. After 15th August 2021, the System will check...
8 views
0 comments


Upload e-BRC for shipping bills on which RoSCTL has been claimed
All IECs/firms, who have been issued scrips under RoSCTL for shipping bills upto 31.03.2020, are requested to get the related e-BRCs...
18 views
0 comments


Meaning of ‘Restaurant’ under GST
The meaning of the restaurant is a place where meals are prepared and served to the customer - the respondent is running a bakery...
11 views
0 comments


No demand pending investigation proceedings
Telangana High Court held that advisory letters issued by department for payment of tax, interest and penalty under Section 74(5) of the...
9 views
0 comments

GSTN: New functionality on Annual Aggregate Turnover (AATO) deployed on GST Portal for taxpayers
GSTN has implemented a new functionality on taxpayers' dashboards with the following features: i. The taxpayers can now see the exact...
9 views
0 comments


Online Module for Deemed Exports
DGFT is introducing an online Deemed Exports Module on the DGFT website. Henceforth, the following applications are required to be...
20 views
0 comments

Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) - Threshold
Exemption to registered person whose aggregate turnover in FY 2020-21 is upto two crore rupees from filing annual return for the said FY....
10 views
0 comments


Delhi reconstitutes Authority for Advance Ruling (AAR)
Govt. of NCT of Delhi has reconstituted Authority for Advance Ruling (AAR) with immediate effect constituting Dr. Abhishek Chandra Gupta...
13 views
0 comments
bottom of page